Berry (VO) v Iceland Foods Ltd: UTLC 14 Jan 2015
UTLC RATING – PLANT AND MACHINERY – air handling unit – whether rateable – whether used mainly or exclusively as part of manufacturing operations or trade processes – meaning of ‘trade processes’ – reg.2, Valuation for Rating (Plant and Machinery) (England) Regulations 2000 – rateable value including air handling unit – appeal allowed – Rateable … Continue reading Berry (VO) v Iceland Foods Ltd: UTLC 14 Jan 2015